98961 ÷ 96 
Our goal is to divide 98961 by 96.

Going ahead to step 1:
When dividing 9 by 96, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 96

Let's proceed to step 2:
The number 96 fits into 98 1 times, leaving a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 2 after subtracting 96 from 98.
Include the next digit (9) from the dividend after 2, then repeat: 29 / 96

Let's proceed to step 3:
When dividing 29 by 96, we get 0 with a remainder of 29.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
Subtract 0 from 29 to get 29.
Bring next digit (6) of the dividend behind the 29 and repeat the process: 296 / 96

Step 4:
When dividing 296 by 96, we get 3 with a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 103.0
If we subtract 288 from 296, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 96

On to step 5:
If we divide 81 by 96, we get 0 and a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 1030.0
Subtract 0 from 81 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

On to step 6:
96 goes into 810 8 times with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 1030.8
If we take 768 away from 810, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
420 divided by 96 is 4 with a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 1030.84
If we take 384 away from 420, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
If we divide 360 by 96, we get 3 and a remainder of 72.
Use 3 as the next digit of our solution. 
Result so far: 1030.843
If we subtract 288 from 360, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 9:
96 goes into 720 7 times with a remainder of 48.
Use 7 as the next digit of our solution. 
Result so far: 1030.8437
The remainder is 48 after subtracting 672 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 10:
96 goes into 480 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1030.84375
If we take 480 away from 480, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
If we divide 0 by 96, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1030.84375
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
If we divide 0 by 96, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1030.84375
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 1030.84375 with a remaining 0.0.